Ambarwati, Sinta Devi, Sudarsono Sudarsono, and Shinta Hadiyantina. “Policies to Control and Evaluate Regional Regulations on Taxes and Levies in Indonesia: Re-Centralisation?”. Jurnal Media Hukum 30, no. 1 (March 1, 2023): 33–52. Accessed September 16, 2025. https://journal.umy.ac.id/index.php/jmh/article/view/14172.